{"id":2153,"date":"2021-08-11T10:55:05","date_gmt":"2021-08-11T10:55:05","guid":{"rendered":"https:\/\/surgentmena.com\/?page_id=2153"},"modified":"2022-04-24T11:22:51","modified_gmt":"2022-04-24T09:22:51","slug":"cpa-exam-sections-guide","status":"publish","type":"page","link":"https:\/\/surgentmena.com\/test5\/cpa-exam-sections-guide\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u0623\u062c\u0632\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0627\u0644(CPA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2153\" class=\"elementor elementor-2153\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-606cc8b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"606cc8b4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13e6eb6b\" data-id=\"13e6eb6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66ea0117 elementor-widget elementor-widget-nav-menu\" data-id=\"66ea0117\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c98df5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c98df5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-095da67\" data-id=\"095da67\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29f1b0f elementor-widget elementor-widget-spacer\" data-id=\"29f1b0f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2034158 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2034158\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-08bf0fb\" data-id=\"08bf0fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4e0011 elementor-widget elementor-widget-text-editor\" data-id=\"d4e0011\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">\u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0635\u0628\u062d \u0623\u0643\u062b\u0631 \u062b\u0642\u0629 \u0648\u0631\u0627\u062d\u0629 \u0645\u0639 \u0623\u0642\u0633\u0627\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 CPA \u060c \u0642\u0645\u0646\u0627 \u0628\u062a\u062c\u0645\u064a\u0639 \u0623\u062f\u0644\u0629 \u0641\u0631\u062f\u064a\u0629 \u062d\u0648\u0644 \u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u062a\u0647. \u0633\u0646\u063a\u0637\u064a \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0648\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0648\u0627\u0644\u0645\u0632\u064a\u062f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-506732f\" data-id=\"506732f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eec3fad elementor-widget elementor-widget-image\" data-id=\"eec3fad\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/surgentmena.com\/test5\/wp-content\/uploads\/2021\/08\/2-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-1966\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c34003 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c34003\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79f5d4d\" data-id=\"79f5d4d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f076e36 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f076e36\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3be4454 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3be4454\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fce47f\" data-id=\"9fce47f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-818a204 elementor-widget elementor-widget-heading\" data-id=\"818a204\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0639\u0631\u0641 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0643 \u0627\u062c\u062a\u064a\u0627\u0632 \u0642\u0633\u0645 \u0627\u0645\u062a\u062d\u0627\u0646 CPA \u0641\u064a \u0623\u0642\u0644 \u0645\u0646 3 \u0623\u0633\u0627\u0628\u064a\u0639!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b2f860 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b2f860\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-faff00c\" data-id=\"faff00c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3fa944 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c3fa944\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/surgentmena.com\/cpa-exam-resources\/how-to-pass-a-cpa-exam-section-in-three-weeks\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0623\u0631\u0646\u064a \u0643\u064a\u0641!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65562f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65562f3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b99582\" data-id=\"7b99582\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9802390 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9802390\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dab03d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dab03d0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a543e5a\" data-id=\"a543e5a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e05bd13 elementor-widget elementor-widget-text-editor\" data-id=\"e05bd13\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0645\u0627 \u0647\u0648 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>)<\/strong><strong>\u061f<br \/><\/strong><\/h2><p>\u0647\u0648 \u0627\u062e\u062a\u0628\u0627\u0631 \u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621\u0647 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0631\u0633\u0645\u064a\u0629 \u0644\u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f (CPA)\u060c \u062a\u062a\u0645 \u0625\u062f\u0627\u0631\u062a\u0647 \u0648\u062a\u0635\u0646\u064a\u0641\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA)\u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (NASBA).<\/p><p>\u064a\u062a\u0623\u0644\u0641 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0645\u0646 \u0623\u0631\u0628\u0639\u0629 \u0623\u062c\u0632\u0627\u0621 \u064a\u064f\u062e\u062a\u0628\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u0644\u0644\u0627\u0632\u0645 \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u064a\u064f\u0642\u062f\u0645 \u0643\u0644 \u062c\u0632\u0621 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644\u060c \u0648\u062a\u0643\u0648\u0646 \u0645\u062f\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0623\u0631\u0628\u0639 \u0633\u0627\u0639\u0627\u062a\u060c \u0643\u0645\u0627 \u064a\u064c\u0642\u062f\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u064a \u0645\u0631\u0627\u0643\u0632 Prometric .<\/p><p>\u0644\u0648\u0642\u062a\u064d \u0642\u0631\u064a\u0628 \u0643\u0627\u0646 \u064a\u0641\u062a\u062d \u0627\u0644\u0645\u062c\u0627\u0644 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u064a \u0641\u062a\u0631\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0648\u0645\u0642\u0633\u0645\u0629 \u0625\u0644\u0649 \u0623\u0631\u0628\u0639 \u0641\u062a\u0631\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA) \u0648\u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (NASBA) \u0623\u0639\u0644\u0646\u0627 \u0645\u0624\u062e\u0631\u064b\u0627 \u0623\u0646\u0647 \u0633\u064a\u0641\u062a\u062d \u0627\u0644\u0645\u062c\u0627\u0644 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u0639\u0627\u0645\u060c \u0643\u0645\u0627 \u0633\u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u0631\u0634\u062d \u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u062d\u0627\u0644\u0641\u0647 \u0627\u0644\u062d\u0638 \u0628\u0627\u062c\u062a\u064a\u0627\u0632\u0647 \u0641\u0648\u0631 \u0627\u0633\u062a\u0644\u0627\u0645 \u0646\u062a\u0627\u0626\u062c\u0647.<\/p><p>\u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0634\u0631\u0637 \u0645\u0646 \u0634\u0631\u0648\u0637 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u0647\u0646\u0627\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0623\u062e\u0631\u0649 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u064f\u062d\u062f\u062f\u0647\u0627 \u0645\u062c\u0644\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0645\u0642\u0635\u0648\u062f\u0629\u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0644\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0645\u0646 \u062f\u0648\u0644 \u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u0642\u062f\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0623\u064a\u0636\u0627\u064b\u060c \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0645\u0644\u0648\u0646 \u062a\u0631\u0627\u062e\u064a\u0635 \u0645\u0639 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u062f\u0648\u0644\u064a (IQEX) \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA).<\/p><p>\u0627\u0646\u0642\u0631 \u0647\u0646\u0627 \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0623\u0647\u0644\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) .<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59eed33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59eed33\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-675272f\" data-id=\"675272f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-117f2e5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"117f2e5\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b58f92e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b58f92e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ad1941\" data-id=\"5ad1941\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23cef99 elementor-widget elementor-widget-text-editor\" data-id=\"23cef99\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u062a\u0646\u0633\u064a\u0642 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644<\/strong> <strong>(<\/strong><strong>CPA<\/strong><strong>)<\/strong><\/h2><p>\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0645\u0646 \u0623\u0631\u0628\u0639\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u0646\u0641\u0635\u0644\u0629 (\u0623\u0631\u0628\u0639\u0629 \u0623\u062c\u0632\u0627\u0621) \u060c \u062a\u062f\u0627\u0631 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA)\u060c \u00a0\u0648\u062a\u0628\u0644\u063a \u0645\u062f\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 4 \u0633\u0627\u0639\u0627\u062a \u0628\u0645\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 16 \u0633\u0627\u0639\u0629 \u0644\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0648\u0647\u064a: \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 (AUD) \u00a0\u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (FAR) \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a (REG) \u00a0\u0648\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648 \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BEC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b467882 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b467882\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80dac8f\" data-id=\"80dac8f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee462db elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ee462db\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51bbe65 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51bbe65\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73badc0\" data-id=\"73badc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c1c5c0 elementor-widget elementor-widget-text-editor\" data-id=\"3c1c5c0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u064a\u0646\u0642\u0633\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u0643\u0644 \u062c\u0632\u0621 \u0625\u0644\u0649 5 \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629:<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1fb1d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1fb1d8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7d6f45d\" data-id=\"7d6f45d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b20116 elementor-widget elementor-widget-text-editor\" data-id=\"2b20116\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">FAR<\/p><ul><li style=\"text-align: center;\">Testlet 1: 33 MCQs<\/li><li style=\"text-align: center;\">Testlet 2: 33 MCQs<\/li><li style=\"text-align: center;\">Testlet 3: 2 TBS<\/li><li style=\"text-align: center;\">Testlet 4: 3 TBS<\/li><li style=\"text-align: center;\">Testlet 5: 3 TBS<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e4fb467\" data-id=\"e4fb467\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d991a02 elementor-widget elementor-widget-text-editor\" data-id=\"d991a02\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">AUD<\/p><ul><li style=\"text-align: center;\">Testlet 1: 36 MCQs<\/li><li style=\"text-align: center;\">Testlet 2: 36 MCQs<\/li><li style=\"text-align: center;\">Testlet 3: 2 TBS<\/li><li style=\"text-align: center;\">Testlet 4: 3 TBS<\/li><li style=\"text-align: center;\">Testlet 5: 3 TBS<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d337b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d337b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eb9fda9\" data-id=\"eb9fda9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3760a28 elementor-widget elementor-widget-text-editor\" data-id=\"3760a28\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">REG<\/p><ul><li style=\"text-align: center;\">Testlet 1: 38 MCQs<\/li><li style=\"text-align: center;\">Testlet 2: 38 MCQs<\/li><li style=\"text-align: center;\">Testlet 3: 2 TBS<\/li><li style=\"text-align: center;\">Testlet 4: 3 TBS<\/li><li style=\"text-align: center;\">Testlet 5: 3 TBS<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-99d8ca1\" data-id=\"99d8ca1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36a2313 elementor-widget elementor-widget-text-editor\" data-id=\"36a2313\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">BEC<\/p><ul><li style=\"text-align: center;\">Testlet 1: 31 MCQs<\/li><li style=\"text-align: center;\">Testlet 2: 31 MCQs<\/li><li style=\"text-align: center;\">Testlet 3: 2 TBS<\/li><li style=\"text-align: center;\">Testlet 4: 2 TBS<\/li><li style=\"text-align: center;\">Testlet 5: 3 Written Communication Questions<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a3c074c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a3c074c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee33d30\" data-id=\"ee33d30\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80d2fb9 elementor-widget elementor-widget-spacer\" data-id=\"80d2fb9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a0e83a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0e83a1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8d4621\" data-id=\"d8d4621\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e56dc53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e56dc53\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64a31ae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64a31ae\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0886458\" data-id=\"0886458\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c870fb4 elementor-widget elementor-widget-heading\" data-id=\"c870fb4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0645\u062a\u062d\u0627\u0646 CPA \u062d\u0633\u0628 \u0627\u0644\u0623\u0642\u0633\u0627\u0645 \u0648\u0627\u0644\u0648\u0642\u062a \u0648\u0646\u0648\u0639 \u0627\u0644\u0633\u0624\u0627\u0644:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97fc852 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97fc852\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2789890\" data-id=\"2789890\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d67f9e elementor-widget elementor-widget-elementskit-tablepress\" data-id=\"2d67f9e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-tablepress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elemenetskit-alert-info\">Please install and activate TablePress plugin to work this widget.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6984b6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6984b6b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad5250e\" data-id=\"ad5250e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20e569c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"20e569c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb333e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb333e9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90610fb\" data-id=\"90610fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ac0d0e elementor-widget elementor-widget-heading\" data-id=\"2ac0d0e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0646\u0642\u0627\u0637 \u0627\u0645\u062a\u062d\u0627\u0646 CPA \u062d\u0633\u0628 \u0627\u0644\u0642\u0633\u0645 \u0648\u0646\u0648\u0639 \u0627\u0644\u0633\u0624\u0627\u0644:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51cb7fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cb7fd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-906725d\" data-id=\"906725d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3e6ab4 elementor-widget elementor-widget-elementskit-tablepress\" data-id=\"c3e6ab4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-tablepress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elemenetskit-alert-info\">Please install and activate TablePress plugin to work this widget.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db5c71b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db5c71b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc0ce3a\" data-id=\"fc0ce3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a515c3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3a515c3\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98c8bf7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98c8bf7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96c509f\" data-id=\"96c509f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9cd4932 elementor-widget elementor-widget-heading\" data-id=\"9cd4932\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0645\u062a\u062d\u0627\u0646 CPA \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u062e\u062a\u0628\u0627\u0631\u0647\u0627 \u062d\u0633\u0628 \u0627\u0644\u0642\u0633\u0645:\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0790581 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0790581\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42244fb\" data-id=\"42244fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e05f217 elementor-widget elementor-widget-elementskit-tablepress\" data-id=\"e05f217\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-tablepress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elemenetskit-alert-info\">Please install and activate TablePress plugin to work this widget.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60cc870 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60cc870\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cab6aa1\" data-id=\"cab6aa1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3567d93 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3567d93\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7214ad2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7214ad2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f70f317\" data-id=\"f70f317\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e56239 elementor-widget elementor-widget-text-editor\" data-id=\"4e56239\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0643\u064a\u0641\u064a\u0629 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>)<\/strong><\/h2><p>\u062a\u0628\u0644\u063a \u062f\u0631\u062c\u0629 \u0627\u0644\u0646\u062c\u0627\u062d 75 \u062f\u0631\u062c\u0629 \u0641\u0645\u0627 \u0641\u0648\u0642 \u0641\u064a \u0643\u0644 \u062c\u0632\u0621\u060c \u0643\u0645\u0627 \u064a\u062c\u0628 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u062c\u0645\u064a\u0639\u0647\u0627 \u0641\u064a \u0641\u062a\u0631\u0629 18 \u0634\u0647\u0631\u064b\u0627\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0628\u0645\u062c\u0631\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0645\u0631\u0634\u062d \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0648\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6160bca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6160bca\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1fb242\" data-id=\"d1fb242\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9c2fc4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b9c2fc4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44ae2ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44ae2ff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-146f503\" data-id=\"146f503\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4876de elementor-widget elementor-widget-text-editor\" data-id=\"a4876de\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0641\u064a \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>)<\/strong><\/h2><ul><li><strong>\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0646 \u0645\u062a\u0639\u062f\u062f:<\/strong> \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0633\u0624\u0627\u0644 \u0645\u0646 \u062c\u0645\u0644\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u0641\u0642\u0631\u0629\u060c \u0645\u0639 4 \u062e\u064a\u0627\u0631\u0627\u062a \u0644\u0644\u0625\u062c\u0627\u0628\u0629.<\/li><li><strong>\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0627\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0645\u0647\u0627\u0645 \u0645\u062d\u062f\u062f\u0629<\/strong><strong>:<\/strong> \u0648\u0647\u064a \u0623\u0633\u0626\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u062a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0643\u062a\u0627\u0628\u0629 \u0625\u062c\u0627\u0628\u0627\u062a\u060c \u0648\u0642\u062f \u062a\u062a\u0636\u0645\u0646 \u0623\u0633\u0626\u0644\u0629 \u0628\u062d\u062b\u064a\u0629 \u0623\u0648 \u0645\u0633\u0627\u0626\u0644 \u0641\u064a\u0647\u0627 (\u0645\u0639\u0637\u064a\u0627\u062a \u0648\u0645\u0637\u0644\u0648\u0628) \u0623\u0648 \u0645\u0644\u0621 \u0646\u0645\u0648\u0630\u062c \u0628\u0623\u0633\u0626\u0644\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0623\u0648 \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u0645\u0644\u0621 \u0623\u0642\u0633\u0627\u0645 \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/li><li><strong>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0644\u064a\u0629:<\/strong> \u064a\u0639\u062f \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644 \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u062a\u062e\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0645\u0647\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0634\u062d \u0641\u064a \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0643\u062a\u0627\u0628\u064a\u061b \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0633\u0624\u0627\u0644 \u0639\u0644\u0649 \u0647\u064a\u0626\u0629 \u0645\u0630\u0643\u0631\u0629 \u0645\u0648\u062c\u0647\u0629 \u0625\u0644\u0649 \u062c\u0645\u0647\u0648\u0631 \u0645\u0639\u064a\u0646.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68d8c48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68d8c48\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09cb6e1\" data-id=\"09cb6e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56fea26 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"56fea26\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0747096 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0747096\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-130b1b6\" data-id=\"130b1b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44acb2a elementor-widget elementor-widget-text-editor\" data-id=\"44acb2a\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u062a\u0641\u0627\u0635\u064a\u0644 \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/strong><\/h2><h4><span style=\"color: #ff0000;\"><strong>\u062c\u0632\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 (AUD)<\/strong><\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9764c39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9764c39\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-42334d1\" data-id=\"42334d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-288eb5e elementor-widget elementor-widget-text-editor\" data-id=\"288eb5e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0623\u0648\u0644: \u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629<\/strong> <strong>\u00a0(15-25%)<\/strong><\/h5><ul><li>\u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0648\u0627\u0644\u0646\u0637\u0627\u0642<\/li><li>\u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a<\/li><li>\u0634\u0631\u0648\u0637 \u0642\u0628\u0648\u0644 \u0627\u0644\u062a\u0643\u0644\u064a\u0641<\/li><li>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062a\u0643\u0644\u064a\u0641<\/li><li>\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u062d\u0648\u0643\u0645\u0629<\/li><li>\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629<\/li><li>\u0646\u0638\u0627\u0645 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9c10869\" data-id=\"9c10869\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d03782c elementor-widget elementor-widget-text-editor\" data-id=\"d03782c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0646\u064a: \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0645\u062e\u0637\u0637\u0629 \u0644\u0647\u0627 (20-30%)<\/strong><\/h5><ul><li>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0645\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/li><li>\u0641\u0647\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629<\/li><li>\u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/li><li>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u0633\u0628\u0628 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0623\u0648 \u0627\u0644\u062e\u0637\u0623.<\/li><li>\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629<\/li><li>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0622\u062e\u0631\u064a\u0646\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0639\u0645\u0644 \u0627\u0644\u062e\u0628\u064a\u0631.<\/li><li>\u0645\u062e\u0627\u0637\u0631 \u0645\u062d\u062f\u062f\u0629 \u0644\u0645\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebfd00e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebfd00e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e1c128\" data-id=\"1e1c128\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-900514c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"900514c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7d4929 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7d4929\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e69d610\" data-id=\"e69d610\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddae0af elementor-widget elementor-widget-text-editor\" data-id=\"ddae0af\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0644\u062b &#8211; \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0644\u0629 (30-40%)<\/strong><\/h5><ul><li>\u0627\u0642\u062a\u0646\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a\u0647\u0627<\/li><li>\u062a\u0642\u0646\u064a\u0627\u062a \u0623\u062e\u0630 \u0627\u0644\u0639\u064a\u0646\u0627\u062a<\/li><li>\u062a\u0646\u0641\u064a\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0644\u0629<\/li><li>\u0645\u0633\u0627\u0626\u0644 \u0645\u062d\u062f\u062f\u0629 \u062a\u062a\u0637\u0644\u0628 \u0627\u0647\u062a\u0645\u0627\u0645\u064b\u0627 \u062e\u0627\u0635\u064b\u0627<\/li><li>\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0648\u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/li><li>\u062a\u0645\u062b\u064a\u0644 \u0645\u0643\u062a\u0648\u0628<\/li><li>\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u062d\u0642\u0627\u0626\u0642 \u0627\u0644\u0645\u0643\u062a\u0634\u0641\u0629 \u0644\u0627\u062d\u0642\u0627\u064b<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-41d82c2\" data-id=\"41d82c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8643ce elementor-widget elementor-widget-text-editor\" data-id=\"e8643ce\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 &#8211; \u062a\u0634\u0643\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (15-25%)<\/strong><\/h5><ul><li>\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/li><li>\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0642<\/li><li>\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/li><li>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/li><li>\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-497b505 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"497b505\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e8bc84\" data-id=\"3e8bc84\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7176b6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c7176b6\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-efb41bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efb41bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bcbb677\" data-id=\"bcbb677\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-831d97a elementor-widget elementor-widget-text-editor\" data-id=\"831d97a\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><a href=\"https:\/\/surgentmena.com\/\">\u0627\u0646\u0642\u0631 \u0647\u0646\u0627 \u0644\u0642\u0631\u0627\u0621\u0629 \u062f\u0644\u064a\u0644 \u0627\u0645\u062a\u062d\u0627\u0646 AUD CPA \u0627\u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0627<\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc2ffab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc2ffab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c55d106\" data-id=\"c55d106\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ee7b6e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0ee7b6e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6c6d5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6c6d5b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae81e39\" data-id=\"ae81e39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f688c8 elementor-widget elementor-widget-text-editor\" data-id=\"0f688c8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #ff0000;\"><strong>\u062a\u0641\u0627\u0635\u064a\u0644 \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u062c\u0632\u0621 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BEC):<\/strong><\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6322b22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6322b22\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3e8d8ca\" data-id=\"3e8d8ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06ad1d5 elementor-widget elementor-widget-text-editor\" data-id=\"06ad1d5\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u00a0\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0623\u0648\u0644:<\/strong> <strong>\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong> <strong>(17-27%)<\/strong><\/h6><ul><li>\u0623\u0637\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/li><li>\u0623\u0637\u0631 \u0625\u062f\u0627\u0631\u0629 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a (ERM)<\/li><li>\u0627\u0644\u0623\u0637\u0631 \u0648\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b7f8efd\" data-id=\"b7f8efd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2642ea7 elementor-widget elementor-widget-text-editor\" data-id=\"2642ea7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0646\u064a:<\/strong> <strong>\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a (17-27%)<br \/><\/strong><\/h6><ul><li>\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/li><li>\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/li><li>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-186d9d2\" data-id=\"186d9d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fe6b05 elementor-widget elementor-widget-text-editor\" data-id=\"0fe6b05\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0644\u062b: \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (11-21%)<\/strong><\/h6><ul><li>\u0647\u064a\u0643\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<\/li><li>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644<\/li><li>\u0637\u0631\u0642 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb23ce6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb23ce6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fdefb20\" data-id=\"fdefb20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8eb87f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c8eb87f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65a600a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65a600a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-09cae01\" data-id=\"09cae01\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b9da35 elementor-widget elementor-widget-text-editor\" data-id=\"2b9da35\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639<\/strong> <strong>\u0627\u0644\u0631\u0627\u0628\u0639: \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (15-25%)<\/strong><\/h6><ul><li>\u0625\u062f\u0627\u0631\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/li><li>\u062f\u0648\u0631 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/li><li>\u0623\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \/ \u062a\u0648\u0627\u0641\u0631\u0647\u0627<\/li><li>\u0633\u0644\u0627\u0645\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0639\u0627\u0644\u062c\u0629 (\u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \/ \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \/ \u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a)<\/li><li>\u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0635\u064a\u0627\u0646\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8c4e27c\" data-id=\"8c4e27c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56c9ebe elementor-widget elementor-widget-text-editor\" data-id=\"56c9ebe\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639<\/strong> <strong>\u0627\u0644\u062e\u0627\u0645\u0633 &#8211; \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a (15-25%)<\/strong><\/h6><ul><li>\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u062f\u0627\u0621<\/li><li>\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<\/li><li>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a<\/li><li>\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062e\u0637\u064a\u0637<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab9cc64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab9cc64\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-198391f\" data-id=\"198391f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca8154f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ca8154f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d8d51e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d8d51e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb75c66\" data-id=\"eb75c66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89d61bd elementor-widget elementor-widget-text-editor\" data-id=\"89d61bd\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><a href=\"https:\/\/surgentmena.com\/\"><span style=\"color: #000000;\"><strong>\u0627\u0646\u0642\u0631 \u0647\u0646\u0627 \u0644\u0642\u0631\u0627\u0621\u0629 \u062f\u0644\u064a\u0644 \u0627\u0645\u062a\u062d\u0627\u0646 BEC CPA \u0627\u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0627.<\/strong><\/span><\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7f2abc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7f2abc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06ce486\" data-id=\"06ce486\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-848ffce elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"848ffce\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca0e8ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca0e8ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39f6ded\" data-id=\"39f6ded\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-343c018 elementor-widget elementor-widget-text-editor\" data-id=\"343c018\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #ff0000;\"><strong>\u062a\u0641\u0627\u0635\u064a\u0644 \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u062c\u0632\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (FAR):<\/strong><\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49abe66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49abe66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-255b5f6\" data-id=\"255b5f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34f4c84 elementor-widget elementor-widget-text-editor\" data-id=\"34f4c84\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0623\u0648\u0644:<\/strong> \u0627<strong>\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a\u060c \u0648\u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> <strong>\u00a0(25-35%)<br \/><\/strong><\/h6><ul><li>\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a \u0648\u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0639\u0627\u0645\u0629: \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0639\u0627\u0645\u0629: \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/li><li>\u0645\u0648\u0627\u0636\u064a\u0639 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062e\u0637\u0637 \u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/li><li>\u0623\u064f\u0637\u0631 \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062e\u0627\u0635\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-36dbd6b\" data-id=\"36dbd6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-baf8af7 elementor-widget elementor-widget-text-editor\" data-id=\"baf8af7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0646\u064a: <\/strong><strong>\u062a<\/strong><strong>\u062d\u062f\u064a\u062f \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (30-40%)<\/strong><\/h6><ul><li>\u0627\u0644\u0646\u0642\u062f \u0648\u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u0639\u0627\u062f\u0644<\/li><li>\u0630\u0645\u0645 \u0645\u062f\u064a\u0646\u0629 \u062a\u062c\u0627\u0631\u064a\u0629<\/li><li>\u0627\u0644\u062c\u0631\u062f<\/li><li>\u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a<\/li><li>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/li><li>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629<\/li><li>\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0648\u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/li><li>\u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/li><li>\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a<\/li><li>\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u0639\u0648\u064a\u0636<\/li><li>\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cfdfcc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfdfcc4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cecc555\" data-id=\"cecc555\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f373d3e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f373d3e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a14997e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a14997e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-85ef179\" data-id=\"85ef179\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dab06d elementor-widget elementor-widget-text-editor\" data-id=\"4dab06d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639<\/strong><strong> \u0627\u0644\u062b\u0627\u0644\u062b &#8211; \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a (<\/strong><strong>20-30%<\/strong><strong>)<\/strong><\/h6><ul><li>\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0623\u062e\u0637\u0627\u0621<\/li><li>\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/li><li>\u0627\u0644\u0637\u0648\u0627\u0631\u0626 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a<\/li><li>\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0648\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u062d\u0648\u0637.<\/li><li>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u062a\u0631\u062c\u0645\u062a\u0647\u0627<\/li><li>\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631<\/li><li>\u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644\u0629<\/li><li>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631<\/li><li>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a<\/li><li>\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0644\u0627\u062d\u0642\u0629<\/li><li>\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629<\/li><li>\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-28f8f3c\" data-id=\"28f8f3c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a068a78 elementor-widget elementor-widget-text-editor\" data-id=\"a068a78\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 &#8211; \u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 (5-15%)<\/strong><\/h6><ul><li>\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/li><li>\u00a0\u0634\u0643\u0644 \u0648\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0634\u0627\u0645\u0644 (CAFR)<\/li><li>\u0627\u0634\u062a\u0642\u0627\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629<\/li><li>\u0628\u0646\u0648\u062f \u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0648\u0623\u0646\u0645\u0627\u0637 \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a: \u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0627\u0644\u0639\u0631\u0636 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9fa2316 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9fa2316\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abf51f5\" data-id=\"abf51f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75b4c08 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"75b4c08\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c2eb689 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2eb689\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6604d00\" data-id=\"6604d00\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0b51ac elementor-widget elementor-widget-text-editor\" data-id=\"c0b51ac\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><a href=\"https:\/\/surgentmena.com\/\"><strong>\u0627\u0646\u0642\u0631 \u0647\u0646\u0627 \u0644\u0642\u0631\u0627\u0621\u0629 \u062f\u0644\u064a\u0644 \u0627\u0645\u062a\u062d\u0627\u0646 FAR CPA \u0627\u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0627<\/strong><\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f075c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f075c5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f4ebd2\" data-id=\"0f4ebd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab6161d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ab6161d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db2b4ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db2b4ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e97a65e\" data-id=\"e97a65e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53b956c elementor-widget elementor-widget-text-editor\" data-id=\"53b956c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #ff0000;\"><strong>\u062a\u0641\u0627\u0635\u064a\u0644 \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u062c\u0632\u0621 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a (REG):<\/strong><\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6256aaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6256aaa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-74e3b18\" data-id=\"74e3b18\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a698b8 elementor-widget elementor-widget-text-editor\" data-id=\"9a698b8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0623\u0648\u0644:<\/strong> <strong>\u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629<\/strong> <strong>\u00a0(10-20%)<\/strong><\/h5><ul><li>\u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/li><li>\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0648\u0627\u0644\u062a\u0623\u062f\u064a\u0628<\/li><li>\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629<\/li><li>\u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-eec845f\" data-id=\"eec845f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4baee2c elementor-widget elementor-widget-text-editor\" data-id=\"4baee2c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0646\u064a: \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (10-20%)<\/strong><\/h5><ul><li>\u0627\u0644\u0648\u0643\u0627\u0644\u0629<\/li><li>\u0627\u0644\u0639\u0642\u0648\u062f<\/li><li>\u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/li><li>\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0623\u0639\u0645\u0627\u0644<\/li><li>\u0647\u064a\u0643\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b5a6125\" data-id=\"b5a6125\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5cb2e6 elementor-widget elementor-widget-text-editor\" data-id=\"e5cb2e6\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0644\u062b &#8211; \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u064f\u0644\u0643\u064a\u0629<\/strong><\/h5><ul><li>\u0627\u0642\u062a\u0646\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a\u0647\u0627<\/li><li>\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 (\u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636\u060c \u0627\u0644\u0627\u0633\u062a\u0646\u0641\u0627\u0630\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643)<\/li><li>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0648\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0647\u0628\u0629<\/li><li>\u062a\u062e\u0636\u0639 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u0628\u0629<\/li><li>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u0628\u0629 \u0648\u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u064a\u0647\u0627<\/li><li>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-727f57b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"727f57b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d276fe8\" data-id=\"d276fe8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1402d8 elementor-widget elementor-widget-text-editor\" data-id=\"e1402d8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0631\u0627\u0628\u0639: \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f (<\/strong><strong>15-25%<\/strong><strong>)<\/strong><\/h5><ul><li>\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (\u0627\u0644\u0645\u0634\u062a\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a)<\/li><li>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a<\/li><li>\u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0648\u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u064f\u0639\u062f\u0644 \u0648\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/li><li>\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0633\u0644\u0628\u064a<\/li><li>\u0642\u064a\u0648\u062f \u0627\u0644\u062e\u0633\u0627\u0631\u0629<\/li><li>\u062d\u0627\u0644\u0629 \u0627\u0644\u0625\u064a\u062f\u0627\u0639<\/li><li>\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u0627\u062a<\/li><li>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0628\u062f\u064a\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f441a6a\" data-id=\"f441a6a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f491ab elementor-widget elementor-widget-text-editor\" data-id=\"4f491ab\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062e\u0627\u0645\u0633 &#8211; \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a (28-38%)<\/strong><\/h5><ul><li>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li>\u0627\u0644\u0641\u0631\u0648\u0642 \u0628\u064a\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0643\u062a\u0627\u0628\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629<\/li><li>\u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629<\/li><li>\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a<\/li><li>\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c902bc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c902bc7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73f55d7\" data-id=\"73f55d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631753b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"631753b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60e3359 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60e3359\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c538e9d\" data-id=\"c538e9d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd7c323 elementor-widget elementor-widget-text-editor\" data-id=\"bd7c323\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><a href=\"https:\/\/surgentmena.com\/\">\u0627\u0646\u0642\u0631 \u0647\u0646\u0627 \u0644\u0642\u0631\u0627\u0621\u0629 \u062f\u0644\u064a\u0644 \u0627\u0645\u062a\u062d\u0627\u0646 REG CPA \u0627\u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0627<\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-240ab25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"240ab25\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50f7c51\" data-id=\"50f7c51\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-658b3c2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"658b3c2\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69ffaf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69ffaf0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8af4a81\" data-id=\"8af4a81\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f538c82 elementor-widget elementor-widget-text-editor\" data-id=\"f538c82\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>\u0627\u0643\u062a\u0634\u0641 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0645\u0648\u0627\u062f \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA) \u0644\u062f\u064a\u0646\u0627!<\/h2><ul><li>\u062f\u0644\u064a\u0644 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631: \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a (REG) \u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (FAR) \u060c \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BEC) \u00a0\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 (AUD).<\/li><li>7 \u0646\u0635\u0627\u0626\u062d \u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0644\u0644\u0645\u0648\u0638\u0641 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644.\u00a0<\/li><li>\u0645\u0642\u0627\u0631\u0646\u0629 \u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0643\u064a\u0641\u064a \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0645\u0646 Surgent \u0645\u0639 \u0645\u0642\u062f\u0645\u064a \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0645\u062b\u0644\u00a0 (Becker) \u060c \u0648(Roger CPA Review)\u060c \u0648 (Wiley CPAExcel) \u060c \u0648 (Gleim).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0eb66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d0eb66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-01939be\" data-id=\"01939be\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef6cbf4 elementor-widget elementor-widget-spacer\" data-id=\"ef6cbf4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0635\u0628\u062d \u0623\u0643\u062b\u0631 \u062b\u0642\u0629 \u0648\u0631\u0627\u062d\u0629 \u0645\u0639 \u0623\u0642\u0633\u0627\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 CPA \u060c \u0642\u0645\u0646\u0627 \u0628\u062a\u062c\u0645\u064a\u0639 \u0623\u062f\u0644\u0629 \u0641\u0631\u062f\u064a\u0629 \u062d\u0648\u0644 \u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template\/full-width-template.php","meta":{"footnotes":""},"class_list":["post-2153","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/2153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/comments?post=2153"}],"version-history":[{"count":57,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/2153\/revisions"}],"predecessor-version":[{"id":14416,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/2153\/revisions\/14416"}],"wp:attachment":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/media?parent=2153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}